In this edition, we bring you to quite a few interesting articles. The introduction of GST laws in the country has been a success and the substantial credit in successful implementation and transition goes to GST Council. However, there are certain issues which the GST Council has to address at
In this edition, we bring you to quite a few interesting articles. The recent decision of Supreme Court in the matter of Calcutta Club Limited dealing with principle of mutuality qua the indirect taxes has a greater impact on taxation under GST regime. Hence, we thought of analysing the said
In this edition, we bring you to quite a few interesting articles. The article on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 deals with the entire scheme, the modus operandi, the reliefs available for declarant opting for the scheme. Apart from the said aspects, the article also deals on various
In this edition, we bring you to quite a few interesting articles. The article on Resident Welfare Associations – Income Tax & GST Perspective’ deals with taxation of certain issues from the income tax and GST provisions faced by Resident Welfare Associations. The article on ‘Corporate Social Responsibility – Boon
In this edition, we bring you to quite a few interesting articles. The article on ‘Affordable Housing – Income Tax & GST Perspective’ deals with tax incentives under both the taxation laws for a business which is engaged in making the goal of this government true. We have also commented
In this edition, we bring to you certain important articles on various aspects. We have penned an article on ‘Interesting Issues in Arrest and Interplay of GST laws, IPC and PMLA’, which deals with the question whether completion of assessment is mandatory to initiate prosecution under GST laws, for which
In this edition, we bring to you certain important articles on various aspects. We have summarised the proposals of paper released by CBDT on Rule 10 of Income Tax Rules which deals with attribution of profit to PE. This is a welcome paper by CBDT which would lead to tax
In this edition, we bring to you certain important articles on various aspects. The article on ‘Changes to Real Estate Sector – GST Perspective’ deals with the recent notifications issued in the context bringing changes to taxation aspects in real estate sector dealing with residential apartments. The rate of tax
In this edition, we bring to you certain important articles on various aspects. The article on ‘Angel Tax – Genesis, Problem, Relief, Conclusion & Way Forward’ deals with the acute problem that is faced by the Start-up segment from the income tax perspective. In the said article, we have laid
